Change in Accounting Estimate for Self-Insured Claims (Tables)

12 Months Ended

Dec. 30, 2017

Effect of Increase in Cost of Insurance and Claims

The following table summarizes the effect of the increase in the cost of insurance claims resulting from unfavorable development of prior year self-insured claims estimates on operating income, net income attributable to Landstar System, Inc. and subsidiary and earnings per share attributable to Landstar System, Inc. and subsidiary in the consolidated statements of income for the fiscal years ended December 30, 2017, December 31, 2016 and December 26, 2015 (in thousands, except per share amounts):

	Fiscal Years Ended
	December 30, 2017		December 31, 2016		December 26, 2015
Operating income	$	4,144	$	1,079	$	4,852
Net income attributable to Landstar System, Inc. and subsidiary		2,578		667		2,999
Earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.06	$	0.02	$	0.07
Diluted earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.06	$	0.02	$	0.07